LOEWS CORP — Director's Dealing 2005

May 25, 2005

SEC Form 3 — Initial Statement of Beneficial Ownership

Issuer: LOEWS CORP (LTR)
CIK: 0000060086
Period of Report: 2005-05-23

Reporting Person: Edelson David B (Senior Vice President)

Holdings (Derivative)

Security	Exercise Price	Expiration	Underlying	Shares	Ownership
Stock Option	$72.52	2015-01-20	Common Stock (7500)		Direct

Footnotes

F1: The option becomes exercisable in four equal annual installments beginning on 01/20/2006.